The reason why a reverseLottery for the #extremelyWealthy is needed, is because it introduces #uncertainty - or "Constructive Ambiguity".
If everything #tax related is 'set in stone' so to speak, the extremely wealthy will hire the best #taxLawyers to go up to the thresholds of what is "#legal".
By introducing a #SlidingScaleOfUncertainty, those #perverseIncentives start to go out the window.
It just won't be worth playing these myopic #taxAvoidance tricks.